About Focus Online
Focus Online is a Seoul-based practice dedicated to financial audit of expense reporting applications for controllers and finance teams.
Why we exist
Expense reporting sits in a quiet corner of the ledger until something breaks — a duplicated entertainment claim, a travel allowance that never matched policy, an approval trail that stops one manager short. Focus Online was formed to examine that corner with care. We practice financial audit of expense reporting applications for organisations that want clear findings, not vague assurance language.
Origin
The practice began when former internal auditors and accounting managers in Gangnam noticed the same pattern: companies invested heavily in period close, yet expense files arrived incomplete, inconsistently coded, or approved by people who lacked the authority the policy described. We opened our desk at 231 Teheran-ro to give finance leaders an independent pair of eyes on those applications before board questions arrive.
How we work
We favour small engagement teams, agreed samples, and plain-language reports. Fieldwork happens in your offices or in a document room near Teheran-ro. We speak the vocabulary of receipts, per-diems, entertainment limits, and cost-centre coding — not product marketing.
People
Engagements are staffed by audit managers with backgrounds in corporate accounting and internal review. Client communication stays with a named lead from kickoff through the closing meeting so questions about a single claim do not bounce between strangers.
Values
- Specificity over slogans in every finding
- Respect for the people who prepare claims under deadline pressure
- Independence from vendors of expense software
- Confidential handling of personal spending details inside applications
South Korea context
Our work reflects local practice around entertainment documentation, corporate card settlements, and the way many Seoul headquarters still keep mixed paper-and-scan archives. We write reports primarily in English for regional finance leadership, with Korean summaries when the local accounting team needs them.